Statutory appeal remedy governs GST registration cancellation challenge, with writ petition disposed of and appeal to be filed promptly.

A writ petition challenging cancellation of GST registration was met with a preliminary objection that an efficacious statutory appeal was available under the CGST law. No merits adjudication was undertaken on the cancellation order, as the matter was dealt with on maintainability and alternative remedy. The petition was disposed of with liberty to the petitioner to file the statutory appellate remedy within one week, and any appeal so filed was directed to be decided expeditiously.

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Issues: Maintainability of the writ petition in view of the statutory appeal under the CGST law, and the petitioner's grievance against cancellation of GST registration.

Analysis: A preliminary objection was raised that the petitioner had an efficacious statutory remedy of appeal. The writ petition also referred to earlier proceedings and subsequent notice under the CGST rules, but no adjudication on the merits of the cancellation order was undertaken.

Outcome: The writ petition was disposed of with liberty to the petitioner to avail the statutory appellate remedy within one week, and the appeal, if filed, was directed to be decided expeditiously.

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